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Level 2
posted Jun 4, 2019 1:55:19 PM

What if I did not file form 7004 on time. I thought it was due April 18 but it was due March 15.

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1 Best answer
New Member
Jun 4, 2019 1:55:20 PM

The IRS may assess a penalty. File your tax return as soon as possible. If the partnership/Subchapter S Corp., receives a notice about a penalty, after it files the return, the partnership/Subchapter S Corp., may send the IRS an explanation and the Service will determine if the explanation meets reasonable-cause criteria.

Do not attach an explanation when filing the return.


Form 1065 Partnership penalties for Late Filing of Return: A penalty is assessed against the partnership if it is required to file a partnership return and it

  • fails to file the return by the due date, including extensions or
  • files a return that fails to show all the information required, unless such failure is due to reasonable cause.

The penalty is $195 for each month or part of a month (for a maximum of 12 months) the failure continues, multiplied by the total number of persons who were partners in the partnership during any part of the partnership's tax year for which the return is due. 

3 Replies
New Member
Jun 4, 2019 1:55:20 PM

The IRS may assess a penalty. File your tax return as soon as possible. If the partnership/Subchapter S Corp., receives a notice about a penalty, after it files the return, the partnership/Subchapter S Corp., may send the IRS an explanation and the Service will determine if the explanation meets reasonable-cause criteria.

Do not attach an explanation when filing the return.


Form 1065 Partnership penalties for Late Filing of Return: A penalty is assessed against the partnership if it is required to file a partnership return and it

  • fails to file the return by the due date, including extensions or
  • files a return that fails to show all the information required, unless such failure is due to reasonable cause.

The penalty is $195 for each month or part of a month (for a maximum of 12 months) the failure continues, multiplied by the total number of persons who were partners in the partnership during any part of the partnership's tax year for which the return is due. 

Level 2
Jun 4, 2019 1:55:21 PM

Can I file form 7004 now and avoid the penalty?

New Member
Jun 4, 2019 1:55:23 PM

The deadline was March 15. It can't hurt to try.  If you get hit with a penalty, there will be telephone number on your notice to the IRS agent handling your penalty. Call and explain that you were not aware the filing deadline was changed and ask for the fee to be waived.